Bill Text: NY S03633 | 2015-2016 | General Assembly | Amended
Bill Title: Relates to exempting un-remarried spouses of paid or volunteer firefighters, ambulance workers or police officers who have fallen in the line of duty from all or a portion of their real property taxes.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2016-01-06 - REFERRED TO LOCAL GOVERNMENT [S03633 Detail]
Download: New_York-2015-S03633-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3633--A
Cal. No. 1357
2015-2016 Regular Sessions
I N S E N A T E
February 13, 2015
___________
Introduced by Sen. MURPHY -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged and said bill committed to the Committee on Rules
-- ordered to a third reading, amended and ordered reprinted, retain-
ing its place in the order of third reading
AN ACT to amend the real property tax law, in relation to exempting
un-remarried spouses of paid or volunteer fire fighters, ambulance
workers or police officers who have fallen in the line of duty from
all or a portion of their real property taxes on their primary resi-
dence
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 466-h of the real property tax law, as added by
2 chapter 305 of the laws of 2006, is amended to read as follows:
3 S 466-h. Un-remarried spouses of deceased volunteer OR PAID firefight-
4 ers [or volunteer] , ambulance workers OR POLICE OFFICERS. [Any local
5 law or ordinance adopted pursuant to sections four hundred sixty-six,
6 four hundred sixty-six-a, four hundred sixty-six-b, four hundred sixty-
7 six-c, four hundred sixty-six-d, four hundred sixty-six-e, four hundred
8 sixty-six-f or four hundred sixty-six-g of this title may be separately
9 amended, or a local law, ordinance or resolution may be separately
10 adopted to continue an exemption or reinstate a pre-existing exemption
11 to an un-remarried spouse of a deceased enrolled member of an incorpo-
12 rated volunteer fire company, fire department, or incorporated voluntary
13 ambulance service; provided, however,] A TOWN, VILLAGE OR COUNTY MAY
14 ADOPT A LOCAL LAW OR ORDINANCE ALLOWING AN UN-REMARRIED SPOUSE OF A PAID
15 OR VOLUNTEER FIREFIGHTER, AMBULANCE WORKER OR POLICE OFFICER TO BE
16 EXEMPT FROM A PORTION OR ALL OF THE REAL PROPERTY TAXES IMPOSED UNDER
17 THIS CHAPTER PROVIDED, that:
18 1. such un-remarried spouse is certified by the authority having
19 jurisdiction [for the incorporated volunteer fire company, fire depart-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03390-02-5
S. 3633--A 2
1 ment or incorporated voluntary ambulance service] as an un-remarried
2 spouse of a deceased enrolled member of such incorporated [volunteer]
3 fire company, fire department [or], incorporated [voluntary] ambulance
4 service OR POLICE DEPARTMENT, and
5 2. such deceased [volunteer had been an enrolled member for at least
6 twenty years] MEMBER DIED IN THE LINE OF DUTY, and
7 3. [such deceased volunteer and un-remarried spouse had been receiving
8 the exemption for such property prior to the death of such volunteer]
9 SUCH EXEMPTION SHALL APPLY ONLY TO THE PRIMARY RESIDENCE OF THE UN-RE-
10 MARRIED SPOUSE.
11 S 2. This act shall take effect immediately.
